Table of contents

         FROM THE EDITOR

S.G. Pepeliaev

4        For appearance’s sake? 

        OPINION

I.V. Dementyev

21     Economic justification of tax: its doctrinal contents and the role in tax judicial and administrative decisions

V.M. Zaripov

28     VAT is always in value!

        COMMENTARY

V.V. Voinov

39    On establishing taxes (by the example of mineral extraction tax for gas condensate)

        SOLUTION SEARCH

A.M. Rabinovich

49     ‘One step forward, two steps back’

M.V. Yuzvak

58     Capitalisation of interest: tax implications

A.G. Duyunov

68     Is it possible to charge for arrears that may only be collected through court orders?

        FOREIGN EXPERIENCE

D.A. Yafaev, E.L. Batler

73     Switzerland: review of the practice for taxing income from offshore centres

        ALSO IN THIS ISSUE:

6      MONTHLY OVERVIEW

8      PROFESSIONAL LIFE

80    JUDICIAL PRACTICE

88    LEGISLATION MONITORING

90    BUSINESS PRESS ON TAXES

93    LEGAL FAIRY TALES